Section 60173.

Cal. Revenue and Taxation Code - RTC § 60173.
in effect
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The notice specified in Section 60172 shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination.

References

referencesCal. Revenue and Taxation Code - RTC § 60172.
referencesCal. Revenue and Taxation Code - RTC § 60311.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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